Cess on Construction of Building

[Bhairob Chandra Bor]

Dear Expert,

labour cess @ 1% on construction of building. Kindly confirm is it applicable on the cost of factory building also where factory is registered under the Factories Act? building is being constructed purely for factory as well of office of that factory. if yes kindly advice the section/clause also for our reference.

Kind Regards,

bcb

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

AI Summary

Is 1% Labor Cess Applicable to Factory Buildings under Factories Act? Clarification Sought. A query was raised regarding the applicability of a 1% labor cess on the construction of a factory building, which is registered under the Factories Act and serves both as a factory and office. The inquirer sought confirmation on whether the cess applies and requested the relevant legal section or clause for reference. A respondent asked if the issue had been clarified, indicating a willingness to provide further assistance if needed.